Notice

Annual Tax on Enveloped Dwellings Returns Notice

Find out when and how to submit an Annual Tax on an Enveloped Dwellings (ATED) return.

Documents

Details

This notice explains when you need to submit an ATED return.

Use the ATED Online Service to send a return for all years from 1 April 2015.

Contact HMRC to get a paper version of the return by either email or post if you:

  • cannot access the online service
  • need to file a return for a year before 1 April 2015

Allow up to 2 weeks for a paper return to be delivered to you by post.

Do not file a duplicate return online if you’ve already submitted a paper return.

Email HMRC to ask for this form in Welsh (Cymraeg).

Annual Tax on Enveloped Dwellings
Find out about ATED, what you need to pay and how to appoint an agent or adviser to act on your behalf.

Submit your Annual Tax on Enveloped Dwellings return
Register for the ATED service to submit your returns online.

Published 7 April 2013
Last updated 31 March 2020 + show all updates
  1. The address for sending completed returns to has been updated.

  2. The guidance has been updated with information about how to make returns and how to make changes to your returns.

  3. Updated following changes to ATED paper returns.

  4. Updated to clarify how long a paper return takes to be delivered by post.

  5. Online versions of the Annual Tax on Enveloped Dwellings return forms have been withdrawn and relevant information in the Returns Notice has been updated.

  6. Updated to advise that the current online return forms will be withdrawn on 31 March 2018.

  7. This guide has been reviewed and updated to reflect recent process changes.

  8. Related guidance added on how to register for the new ATED online service.

  9. There have been changes to existing rate bands and a new rate band introduced.

  10. The Annual Tax on Enveloped Dwellings Return attachment has been updated.

  11. The Returns Notice has been reviewed and updated to reflect recent process changes and the introduction of the new Relief Declaration Return.

  12. The ATED guidance on completing a return has been updated to reflect legislative changes which came into effect on 1 April 2015.

  13. This page has been updated to include the latest version of the online and paper Annual Tax on Enveloped Dwellings returns.

  14. First published.